{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-and-repeals-order-2001/article-345",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-and-repeals-order-2001/article-345.json",
  "legislation": "uksi/2001/3649",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-and-repeals-order-2001",
  "path": "article/345",
  "kind": "article",
  "number": "345",
  "heading": "Insurance Premium Tax: Tax representatives",
  "text": "(1) Section 57 of the Finance Act 1994 (tax representatives) is amended as follows.\n(2) In subsections (2) and (3) for “a representative fulfilling the requirements of section 10 of the Insurance Companies Act 1982” substitute “a general representative”.\n(3) After subsection (16) insert—\n“(16A) For the purposes of subsections (2) and (3), “general representative” means a person resident in the United Kingdom who—\n(a) has been designated as the representative of the insurer or taxable intermediary,\n(b) is authorised to act generally, and to accept service of any document, on behalf of the insurer or taxable intermediary, and\n(c) fulfils the requirements of rules made under Part 10 of the Financial Services and Markets Act 2000.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 345 in force at 1.12.2001, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 57 was amended by the Finance Act 1997 (c. 16), section 27."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3649/article/345",
    "retrieved_at": "2026-10-29T07:23:30.014012+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}